At the beginning of the current period, Concord Corporation had balances in Accounts Receivable of $218,900 and in Allowance for Doubtful Accounts of $9,890 (credit). During the period, it had net credit sales of $742,000 and collections of $711,970. It wrote off as uncollectible accounts receivable of $6,689. However, a $2,793 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $27,030 at the end of the period. (Omit cost of goods sold entries.) Credit Debit $ 742,000 S.no Account Titles and Explanation a) Accounts receivable Sales revenue (To record sales) $ 742,000 $ 711,970 Cash Accounts receivable (To record collection) $ 711,970 6,689 b) Allowance for doubtful accounts Accounts receivable $ 6,689 c) $ Accounts receivable Allowance for doubtful accounts (To reinstate account previously written off) 2,793 $ 2,793 $ 2,793 Cash Accounts receivable (To record collection) $ 2,793 $ 21,036 d) Bad debt expense Allowance for doubtful accounts $ 21,036 Working Note: Particulars Beginning balance of allowance Less: Write off Add: Accounts reinstated Unadjusted balance Estimated uncollectible accounts Bad debts expense ($27,030 - $5,994) Amount $ 9,890 $ -6,689 $ 2,793 $ 5,994 $ 27,030 $ 21,036 Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. $ Ending balance in Accounts Receivable Ending balance in Allowance for Doubtful Accounts $